About the Journal

DIALECTICA: Journal of Critical Accounting Discourse is an academic platform that explicitly acknowledges and examines the inherent contradictions within the discipline of accounting. The journal's title derives from the acronym DIATEC, reflecting its core focus on dialectical tensions in accounting theory and practice. This article presents a systematic literature review and meta-analysis of the dominant methodological frameworks employed in the Journal Dialectica (Journal of Accounting Research). The analysis spans a five-year publication period, focusing on the evolution of research designs, data analysis techniques, and topical domains within the Indonesian accounting research landscape as reflected in Journal Dialectica. The review identifies a pronounced trend toward quantitative methodologies, particularly survey-based research and archival studies that utilize secondary data from the Indonesian capital market. The primary thematic clusters examined encompass financial accounting, auditing, management accounting, and public sector accounting. This study critically evaluates the alignment of these methodological choices with the epistemological aims of the research inquiries. Furthermore, it discusses implications for future scholarship, suggesting pathways for greater methodological diversification, including qualitative case studies, mixed-methods approaches, and the integration of contemporary analytical tools. This review contributes to the meta-discourse on accounting research development in Indonesia and serves as a reference for scholars aiming to publish in or engage with the scholarly discourse of Journal Dialectica.

Keywords: Accounting Research; Research Methodology; Literature Review; Jurnal Riset Akuntansi Sakti; Indonesian Accounting Scholarship.